1.audit 审计 wl{Fx+<^3
2.attestation 鉴证 e!wS"[,
3.credibility 可信赖程度 7-
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4.audit of financial statements 财务报表审计 Jlw
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5.agreed-upon procedures 执行商定程序 e&C(IEZ/N;
6.high levels of assurance 高水平保证 ,`/J1(\ nd
7.compilation 编制 OC z WP,
8.reliability 可靠性 P!C!E/Jf5
9.relevance 相关性 Jy 'ge4]3
10.professional skepticism 职业谨慎 K?_4|
11.objectivity 客观性 *M_.>".P
12. professional competence 专业胜任能力 >Au ]S `
13.Senior/CPA-in-charge 项目经理 4-`C !q
14.audit engagement letter 业务约定书 DT # 1*&-
15.recurring audit 连续审计 W"fdK_F\
16.the client 委托人 ;l _%;O5
17.change CPA 更换注册会计师 Q)}sX6TB
18.the existing CPA 现任注册会计师 Ga-AhP
19.the successor CPA 后任注册会计师 4A%O`&eZ
20.the preceding CPA前任注册会计师 YMG{xGPtM
21.issue the audit report 出具审计报告 ,UQ4`Mh^L
22.expert 专家 tvptaw A.
23.the board of directors 董事会 o<e AZ
24.knowledge of the entity‘ s business 了解被审计单位情况 8jxgSB",
25.assess material misstatement risks评估重大错报风险 _pQ9q&i4
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 m,3?*0BMp=
27.a general knowledge of —— 初步了解―――的情况 06I'#: ]
28.a more knowledge of—— 进一步了解的情况 JBdZ
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29.the prior year‘s working papers 以前年度工作底稿 ;JpU4W2/
30.minutes of meeting 会议纪要 "sz)~Q'W5
31.business risks 经营风险 M'D;2qo
32.appropriateness 适当性 9)sGnD;
33.accounting estimate 会计估计 TL+a_]3@
34.management representations 管理层声明 xtKWh`[&
35.going concern assumption 持续经营假设 -^8gZk/(W
36.audit plan 审计计划 >?yaG=
37.significant audit areas 重点审计领域 "A^9WhUpJ
38.error 错误 CD(2A,u)/
39.fraud舞弊 E7+ y
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40.modified or additional procedures 修改或追加审计程序 u >H^bCXI
41.misappropriation of assets 侵占资产 \>w[#4`m
42.transactions without substance 虚假交易 h\KQ{-Bl
43.unusual pressures 异常压力 &C3J6uCm+
44.the suspected noncompliance 涉嫌存在违法行为 )'M<q,@<(
45.materialiy 重要性 p^+k :E>U
46.exceed the materiality level 超过重要性水平 \$s<G|<P
47.approach the materiality level 接近重要性水平 |_a E~_
48.an acceptably low level 可接受水平 8ON$M=Ze$
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 GDP@M)~6*
50.misstatements or omissions 错报或漏报 _S/bwPj|~y
51.aggregate 总计 !Pt| Hk dr
52.subsequent events 期后事项 *^bqpW2$q
53.adjust the financial statements 调整财务报表 w{#K.dx
54.perform additional audit procedures 实施追加的审计程序 @2v L'6
55.audit risk 审计风险 sI, T"D?
56.detection risk 检查风险 {# ; e{v
57.inappropriate audit opinion 不适当的审计意见 -\b~ R7VQ
58.material misstatement 重大的错报 ?5K. #>{
59.tolerable misstatement 可容忍错报 dB ?+-aE
60.the acceptable level of detection risk 可接受的检查风险
